Which statement is incorrect regarding the external auditors consideration of the work of internal auditing?

a.

During the course of planning the audit, the external auditor should perform a preliminary assessment of the internal audit function when it appears that internal auditing is relevant to the external audit of the financial statements in specific audit areas.

b.

The external auditor should consider the activities of internal auditing and their effect, if any, on external audit procedures.

c.

When the external auditor intends to use specific work of internal auditing, the external auditor need not evaluate and test that work to confirm its adequacy for the external auditor's purposes.

d.

The external auditor should obtain a sufficient understanding of internal audit activities to assist in planning the audit and developing an effective audit approach.